Firearms and Ammunition

FAET Rulings

  • 95-1 Parts and Accessories
  • 89-47 Intercompany Sales-Rebuttal of Constructive Sale Price
  • 86-84 Sales of Machine Guns
  • 86-68 Transportation and Delivery Expenses
  • 86-18 Liability of Unregistered Manufacturer
  • 85-149 Tax Sheltered Annuities
  • 84-116 Components Supplied by Customer-personal Use Exemption
  • 82-211 Intercompany Sales-common Control in Fact
  • 82-40 Importation
  • 82-31 Parent-Teachers Association
  • 82-30 Community Action Organization
  • 82-14 Parts and Accessories, further Manufacture, Credit and Refund
  • 82-7 Leased Trucks-sold in U.S. After Use Overseas
  • 81-268 Constructive Sale Price-trade-ins
  • 81-97 Exported Articles Re-imported
  • 81-73 Constructive Sale price-retail Sales
  • 80-273 Constructive Sale price-retail Sales
  • 78-153 Headquarters of Supreme Allied Commander Atlantic
  • 78-126 Refund or Credit on Reacquired Articles
  • 78-34 Fabrication and Tax Liability
  • 78-10 Constructive Sale Price-brother-sister Controlled Group
  • 76-550 Municipal Associations
  • 76-221 Sporting Rifles Sold by Navy Ship's Stores
  • 76-182 Constructive Sale Price-intercompany Sales
  • 76-181 Articles Produced Under Patent Rights
  • 76-119 Shells and Cartridges Used for Testing Firearms
  • 75-526 Recipricol Privileges
  • 75-486 Flood Control Commission
  • 75-416 Nonprofit Educational Organization
  • 75-398 Reciprocal Privileges
  • 75-390 Association of State Operated High Schools
  • 75-389 National of Country of Diplomatic Mission
  • 75-216 Credit or Refund on Articles Lost or Damaged in Transit
  • 75-203 Observers to the United Nations
  • 75-190 Reciprocating Country for Exempt Aircraft Supplies
  • 75-18 Taxable and Nontaxable Articles Sold as a Unit
  • 74-357 Tear Gas Gun, Projectiles and Cartridges
  • 74-346 Reciprocating Countries for Civil Aircraft Exemption
  • 74-201 Separate Charges for Tools and Dies
  • 74-137 Replicas of Antique Firearms
  • 73-262 Fishing Kits for Children
  • 73-198 Foreign Diplomats and Consulars
  • 72-618 Period of Limitations on Assessments
  • 72-590 Deliver Expenses Excludible from Sale Price
  • 72-485 Leases with Option to Buy
  • 72-334 Articles of Native Indian Handcraft
  • 72-215 Importation
  • 72-186 Lowest Established Wholesale Price
  • 72-129 Holdback Charges
  • 71-485 State Created Agricultural Commodity Commission
  • 71-241 Constructive Sale Price
  • 71-240 Fair Market Price
  • 70-553 Constructive Sale Price
  • 70-276 Plastic Projectiles Launched by Compressed Carbon Dioxide Gas
  • 70-44 Constructive Sale Price
  • 70-10 Signal Pistols, Rocket Signals and Miniflares
  • 69-568 Constructive Sale Price
  • 69-530 Expenses and Commissions Paid to Demonstrators
  • 69-394 Taxable and Nontaxable Articles Sold as a Unit
  • 69-393 Importation
  • 69-325 Military Rifles Converted to Sports-Type Rifles
  • 69-318 Service Charges of Sales on Credit
  • 69-209 Exclusive Use of State or Local Government
  • 68-673 Transportation and Delivery Charges
  • 68-671 Sales for Use by the National Guard
  • 68-659 Taxable Articles Offered for Free
  • 68-559 Claim or Credit for Refund
  • 68-509 Constructive Sale Price
  • 68-463 Sales of Shells and Cartridges
  • 68-402 Further Manufacture and Sale to State or Local Government
  • 68-352 Sales to Foreign Governments
  • 68-254 Constructive Sale Price
  • 68-197 Importation
  • 68-30 Importation for Personal Use
  • 67-453 Air Pistols and Air Rifles
  • 67-209 Importation
  • 67-120 Flying Clubs
  • 67-58 Thefts of Taxable Articles
  • 66-343 Credit or Refund of Assessed Interest
  • 65-317 Incidental Importation
  • 65-154 Constructive Sale Price
  • 65-134 Fishing Vessels
  • 65-50 Exclusive Use of State or Local Government
  • 65-41 Presumption of Tax Inclusion
  • 64-276 Nonprofit Educational Organizations
  • 64-202 Gunsmithing
  • 64-201 Ventilated Ribs and Polychokes
  • 64-141 Exclusive Use of State or Local Government
  • 64-128 Educational Organizations
  • 64-86 Gifts to Foreign Dignitaries
  • 63-256 Use of Article Considered Sale
  • 63-238 Constructive Sale Price
  • 63-150 Foreign Embassy Located in U.S.
  • 63-93 Leases and Tax Liability
  • 63-86 Nonprofit Educational Organization
  • 63-15 Nonprofit Educational Organizations
  • 62-169 Firearms Kits and Tax Liability
  • 62-68 Constructive Sale Price
  • 61-188 Further Manufacture of Taxable Articles
  • 61-179 Importation
  • 60-312 Filing of Return
  • 60-310 Articles Further Manufactured Prior to Export
  • 60-233 Starter Pistols
  • 60-213 Credit or Refund of Tax Erroneously Paid
  • 60-138 Consignment Sales and Shipping Costs
  • 60-42 Fabrication and Tax Liability
  • 60-29 Articles Destroyed Prior to Exportation
  • 60-6 Certain Charges not Related to Sale Price
  • 59-394 Warranty Replacements - No Additional Consideration Received By Taxpayer or No Refund of Original Purchase Price
  • 59-273 Coast Guard and Military, Naval and Air Force Acadamies
  • 59-216 Cash Discounts
  • 59-163 Sales of Taxable Articles and Bookkeeping Transactions
  • 59-139 Sale Price Inclusions and Exclusions
  • 59-63 Taxable Article Used in Further Manufacture of Nontaxable Article
  • 58-586 Further Manufacture and Sales of Taxable Firearms
  • 58-563 Claim for Refund and Written Consent of Ultimate Purchaser
  • 58-315 Prepayments of Tax Imported Articles
  • 58-300 Assessments on Taxpayer Who Refuses to Pay Tax
  • 58-134 Patents
  • 58-103 United States Armed Forces Disciplinary Barracks
  • 57-606 Antique Firearms
  • 57-437 Service Charges on Credit Sales
  • 56-525 Private Non-Profit Hospitals
  • 56-409 Importation and Customs Bonded Warehouse
  • 56-361 Articles Damaged or Destroyed in Transit
  • 56-253 Conditional Sales Contracts
  • 56-208 Sales of Complete Firearms and Extra Interchangeable Parts
  • 55-342 Component Parts
  • 54-98 Spare Parts and Accessories
Page last reviewed/updated: 09/11/2012

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